HO-CHUNK NATION CODE (HCC)

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TITLE 5 – BUSINESS AND FINANCE CODE

SECTION 5 – FINANCE ORDINANCE

ENACTED BY LEGISLATURE: APRIL 15, 2003

LAST AMENDED AND RESTATED: June 4, 2024

CITE AS: 5 HCC § 5

This Ordinance supersedes the Finance Manual adopted

by Wisconsin Winnebago Business Committee Policy #00101.

TABLE OF CONTENTS

Authority……………………………………………………………....

Purpose………………………………………………………………...

General………………………………………………………………...

Declaration of Policy………………………………………………….

Responsibilities………………………………………………………..

Definitions……………………………………………………………..

Significant Accounting Policies……………………………………….

Operating Budget……………………………………………………...

Computerized Accounting System……………………………………

Electronic Data Processing (EDP) and System Controls……………...

Indirect Costs………………………………………………………….

Standard Financial Reports……………………………………………

Accounts Payable/Payroll Payments…………………………………..

Capital Expenditures…………………………………………………..

Banking………………………………………………………………..

Gifts, assets, Checks, and Drafts………………………………………

Bank Signature Authorization…………………………………………

Long Term Debt……………………………………………………….

Independent Contractor Status………………………………………...

Credit Card Policy……………………………………………………..

Employee Expense Reimbursement…………………………………..

Charitable Contributions………………………………………………

Asset Management…………………………………………………….

Enterprise/Business Acquisition and Closing…………………………

Purchasing……………………………………………………………..

Independent Annual Audit…………………………………………….

Stipend Policy…………………………………………………………

1. Authority.

a. Article V, Section 2(a) of the Constitution grants the Legislature the power to make

laws, including codes, ordinances, resolutions, and statutes.

b. Article V, Section 2(d) of the Constitution grants the Legislature the power to authorize

expenditures by law and appropriate funds to the various Departments in an annual budget.

c. Article V, Section 2(f) of the Constitution grants the Legislature the power to set salaries,

terms and conditions of employment for all governmental personnel.

d. Article V, Section 2(h) of the Constitution grants the Legislature the power to enact

all laws prohibiting and regulating conduct and imposing penalties upon all persons within the

jurisdiction of the Nation.

e. Article V, Section 2(l) of the Constitution grants the Legislature the power to manage,

lease, permit, or otherwise deal with the Nation’s lands, interests in lands or other assets.

2. Purpose. This Manual establishes uniform finance practices and procedures throughout the

Ho-Chunk Nation in the use and management of the Nation’s financial resources to ensure

funds are used in a reasonable and prudent manner in the achievement of the desired goals and

objectives of the Nation.

a. See the Nation’s Appropriations and Budget Process Act (2 HCC § 4) for policies

governing appropriations and budget.

b. See the Nation’s Materials Management Policies and Procedures Manual for policies

and procedures for the purchasing and management of products/materials and services. Until

such time that the Materials Management Policies and Procedures Manual is published, the

Property and Procurement Manual, dated 9/3/92, shall be followed.

3. General. The Ho-Chunk Nation operates a number of programs and enterprises for the

protection and well being of its membership. These activities are funded by federal and state

contracts and grants, and by net profits from enterprises.

4. Declaration of Policy.

a. It is the policy of the Ho-Chunk Nation that all its funds shall be accounted for by a

centralized, budget driven, accrual system of accounting. The system shall ensure conformance

with all applicable Ho-Chunk Nation, federal, and state rules and regulations, Generally

Accepted Accounting Principles (GAAP), and any other rules and regulations as deemed

appropriate by the Nation’s Legislature.

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b. Confidentiality.

(1) Financial information of the Nation shall be considered confidential and privileged.

See paragraph 8, Appropriations and Budget Process Act (2 HCC § 4).

(2) Employee Non-Disclosure Agreements.

(a) Employees are prohibited from disclosing proprietary and confidential

information learned, gained, or otherwise acquired while in the employment of the Nation.

(b) All employees shall be required to sign a Non-Disclosure Agreement.

5. Responsibilities. The Department of the Treasury (Treasury) is responsible for preparing,

reviewing, and/or approving all financial statements of the Ho-Chunk Nation. Final approval of

all financial statements lies with the Treasurer.

6. Definitions.

a. “Budget” means a plan in dollars and cents that provides for the allocation of the financial

resources of the Nation. Budgets provide projections of both revenues and expenditures based

on historical data and reasonable assumptions for a fiscal year.

b. “Capital Expenditure” is the purchase of furniture, equipment, vehicles, etc., with a price

of $10,000.00 or more and a useful life of two (2) years or more.

c. “Capital Project” is a new construction, expansion, renovation or a project projected to

take longer than one fiscal year to complete. Funds may only be used for the specific purpose

for which they have been appropriated by Legislature and cannot be transferred to any other

capital project or capital expenditure.

d. “Financial Statements” report the Nation’s financial activities over a specific period of

time or as of a specific date.

e. “Fiscal Year” means the period beginning on July 1 of any particular calendar year to

June 30 of the following calendar year.

f. “Indirect Costs” represent the expenses of doing business that are not readily identified

with a particular grant, contract, project, or activity. An indirect cost is any general management

cost incurred for a purpose benefiting more than one cost objective, which is not readily

assignable to the cost objectives benefited without effort disproportionate to the results

achieved.

g. “Long-Term Debt” is debt that is not to be repaid within one (1) year.

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h. “Operating Expenditure” is the purchase of equipment, etc., with a price under

$10,000.00 or a useful life of less than two (2) years.

i. “Treasury” means the Ho-Chunk Nation Department of Treasury.

7. Significant Accounting Policies. The general-purpose financial statements of the Nation

are to be prepared in conformity with generally accepted accounting principles (GAAP) as

applied to governmental units. The significant accounting principles and policies utilized by the

Nation are described below.

a. Fund Accounting. The accounts of the Nation are organized on the basis of funds and

account groups, each of which is considered a separate entity. The operations of each fund

are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities,

fund equity, revenues, and expenditures, or expenses, as appropriate. Government resources are

allocated to and accounted for in individual funds based on the purpose for which they are to be

spent and the means by which spending activities are controlled. Financial transactions of the

Nation and the results thereof are presented in the financial statements as follows:

(1) Governmental Funds.

(a) General Fund. The General Fund is the general operating fund of the Nation.

It is used to account for all financial resources except for those required to be accounted for in

another fund.

(b) Special Revenue Funds. Special revenue funds are used to account for the proceeds

of specific resources (other than expendable trust or major capital projects) that are legally

restricted to expenditures for specified purposes.

resources to be used for the acquisition, construction, expansion, or renovation of major project.

(2) Proprietary Funds. Proprietary funds are those enterprise funds used to account

for operations (a) that are financed and operated in a manner similar to private business

enterprises, where the intent of the Nation is that the costs (expenses, including depreciation)

of providing goods or services to the general public on a continuing basis be finance or recovered

primarily through user charges; or

(b) where the Nation has decided that periodic determination of revenues earned,

expenses incurred, and/or net income is appropriate for capital maintenance, public policy,

management control, accountability, or other purposes.

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(3) Fiduciary Funds. Fiduciary funds are those trust and agency funds used to account

for assets held by the Nation in a trustee capacity or as an agent for others. The Nation uses an

agency fund to account for per capita distributions to the Nation’s minors. Agency funds are

custodial in nature (assets equal liabilities) and to not involve measurements of results of

operations.

(4) Account Groups. Account groups are not funds as they reflect only financial position

as of a certain date and do not involve the measurement of operations. The Nation uses the

following account groups.

(a) General Fixed Assets. The general fixed asset account group is used to account

for fixed assets acquired principally for general governmental purposes, which are not accounted

for in the proprietary funds.

(b) General Long-Term Obligations. The general long-term debt account group is

used to account for all long-term obligations of the Nation except those accounted for in the

proprietary funds.

b. Basis of Accounting. The accounting and financial reporting treatment applied to a fund

is determined in its measurement focus. The measurement focus and basis of accounting used

Nation funds are as follows.

(1) Governmental.

(a) All governmental funds are accounted for using a current financial resources

measurement focus. With this measurement focus, only current assets and current liabilities

generally are included on the balance sheet. Operating statements of these funds present

increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other

financing uses) in net current assets.

(b) The modified accrual basis of accounting is used by all governmental and

expendable trust funds. Under the modified accrual basis of accounting, revenues are

recognized when susceptible to accrual (i.e., when they become both measurable and

available). “Measurable” means the amount of the transaction can be determined, and

“available” means collectible with the current period or soon enough thereafter to be used to pay

liabilities of the current period. All significant revenue sources are treated as “susceptible to

accrual”.

for principal and interest on long-term debt which are recognized when due. Liabilities for

claims, judgments, and compensated absences, which will not be currently liquidated using

expendable available financial resources are shown in the general long- term debt account. The

related expenditures are recognized when liabilities are liquidated. The purchase of fixed assets

used in governmental fund type operations (general fixed assets) are reported as expenditures of

the governmental fund that finances the acquisition.

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(2) Proprietary Funds.

(a) Proprietary funds are accounted for on a flow of economic resource

measurement focus. With this measurement focus, all assets and all liabilities associated with

the operation of these funds are included on the balance sheet. Fund equity (i.e., net total assets)

is segregated into contributed capital and retained earnings components. Proprietary fundtype operating statements present increase (i.e., revenues) and decreases (i.e., expenses) in net

total assets.

(b) The accrual basis of accounting is used by proprietary funds. Revenues are

recorded when earned and expenses are recorded at the time liabilities are incurred. Unpaid

enterprise fund services receivable are recorded at year-end. All fixed assets are capitalized at

historical cost and depreciated over their useful lives.

(3) Agency Funds. The modified accrual basis of accounting is used by all agency

funds.

c. Cash and Investments. Cash and investments are combined on the balance sheet. Cash

deposits consist of demand and time deposits with financial institutions are carried at cost.

Investments are stated at fair value. Fair value is the amount at which a financial instrument

could be exchanged in a current transaction between willing parties, other than in a forced or

liquidation sale. For purposes of the statement of cash flows, all cash deposits and highly liquid

investments with a maturity of three months or less (including restricted assets) are considered to

be cash equivalents.

d. Interfund Receivables and Payables. During the course of operations, numerous

transactions occur between individual funds for goods provided or services rendered. These

receivables and payables are classified as “due from other funds” and “due to other funds” on the

balance sheet.

e. Inventories.

(1) Inventories are recorded at cost which approximates market, using the first-in first-out

method. Inventories consist of expendable supplies held for consumption. The cost is recorded

as an expenditure or as an expense at the time individual items are consumed rather than

when purchased.

(2) Inventories of the general fund are offset in a fund balance reserve account to indicate

that they do not represent spendable available financial resources.

f. Fixed Assets. Fixed assets of the Nation are valued at either historical cost or estimated

historical cost. Donated fixed assets are valued at their estimated fair value on the date donated.

Fixed assets are recorded in either proprietary funds or the general fixed asset account as

follows:

(1) Proprietary Fund Fixed Assets.

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(a) Fixed assets of the proprietary funds are recorded as an asset of the proprietary

fund that maintains and utilizes the fixed asset. Depreciation of all exhaustible fixed assets

used by proprietary funds is charged as an expense against their operations. Depreciation is

determined over the useful lives using the straight-line method. The estimated useful lives are as

follows:

1 Buildings and Improvements. 20 to 40 years.

2 Machinery and Equipment. 5-7 years.

3 Fixtures and Furniture. 3-7 years.

(b) Net interest costs during construction periods are capitalized for fixed assets

acquired by the issuance of long-term debt. Major additions and improvements are capitalized

while expenditures for maintenance and repairs that do not add to the value of the asset or

materially extend asset lives are charged to operations as incurred.

(2) General Fixed Assets. Fixed assets used in governmental fund type operations are

not capitalized in the funds used to acquire or construct them. The expenditures for the acquisition

and construction are reflected in governmental funds, and the related assets are reported in the

general fixed assets account group. Assets in the general fixed assets account group are not

depreciated.

(3) Report on Fixed Assets. An annual report detailing the Ho-Chunk Nation’s fixed assets

to be completed prior to the end of each fiscal year (June 30th), which shall be made available to

any tribal member for inspection.

(a) The Treasury shall reports on major assets as follows:

Buildings and Improvements with either value or cost exceeding $100,000.

Machinery and Equipment with either value or cost exceeding $20,000.

(b) The report shall contain:

Description of fixed asset.

Acquisition cost.

Acquisition date.

Acquisition funding source.

Depreciated value.

Repair, renovation, tax costs to date.

Deferred and delated maintenance description.

Planned improvement, repair, and/or renovation schedule, including budget

requirements and fund source; if provided to the Treasury.

8. Operating Budget.

a. Executive Directors and Managers are responsible for the development and

management of their budgets.

Ho-Chunk Nation Finance Ordinance

b. Budget Development Process. The budget process shall:

(1) Identify all potential funding sources.

(2) Provide accurate income projections.

(3) Effectively analyze the critical issues/needs facing the Nation and each department,

program, and enterprise.

(4) Evaluate the effectiveness of existing programs in meeting the critical issues/needs.

(5) Ensure proper input from Department Executive Directors, managers, and staff.

(6) Present budgets that efficiently meet the needs of the Nation within the allocated

amount and on time.

c. Budget Components. The budget will contain the following components. In addition,

budgets shall address potential outside funding sources, how each Tribal entity will address

specific issues and needs of the Nation, and complete justification of expenses.

(1) Budget Narrative. The budget narrative shall include a description of the Tribal

entity and the services provided to the Nation and Tribal members, the impact of the Tribal

entity on the Nation’s and member’s critical issues and needs, the successes of the current and

prior year’s budget, an evaluation of the effectiveness of the current budget, an analysis of

how the proposed budget will address effectiveness and revenue expectations.

(2) Budget.

(a) Expenses. The budget will include payroll expenses, operating expenses, special

program expenses, and capital expenses.

(b) Revenue Sources. The budgeting entity shall identify the source of funding for

each expense, either as an appropriation from Net Profit Distribution (NPD) or from a grant.

(3) Budget Justification. Each line item within the budget must be justified and include

an explanation of the item and its use.

d. Income/Revenue Projections. The Nation’s budget is based on two basic sources of

revenue: Enterprise Profits (Net Profit Distribution (NPD) Funds) and Grants or other outside

funds.

(1) NPD Funds. The Department of Business, with the assistance and input of the

gaming and non-gaming enterprises, will develop thorough and accurate income projections for

the budget year and the following year. These projections will be site specific and based on

historical performance, industry trends, patron demographics, economic conditions, and any

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other relevant factors specific to the industry. The projections, with complete analyses included,

shall be reviewed by the Treasury and submitted by the Office of the President to the

Legislature in accordance with the Appropriations and Budget Process Act.

(2) Grants. The revenue from existing grants is to be detailed in budget presentations and

specific expenses assigned to this revenue through the Special Program Expense of the budget.

Potential grants not yet rewarded are to be included with an estimate of the probability of

award, how the Nation is awarded the grant, and how the revenue will impact identified critical

issues and budget proposals. In order to maximize outside funding, the Nation’s Planning

Division will develop and maintain a list of available outside funding sources and assist the

Departments and Programs in preparing proposals to access these funding opportunities.

e. Budget Evaluations.

(1) Each month, the Department of Treasury shall provide each of the Nation’s entities

with a budget report. It is the responsibility of the Executive Director of each Department to

review and monitor budgets, including grants, under their control, to adjust their spending

patterns if necessary, and to evaluate the success of the entity.

(2) The Department of Treasury and the Office of the President will conduct a quarterly

review of expenditures by appropriations and grants. A copy of that report shall be furnished to

the Legislature.

f. Budget Modifications.

(1) The Nation’s entities are given the opportunity to modify their current budget each

quarter. The purpose of these modifications is to address unanticipated expenses, overexpenditures in specific line items beyond the control of the Director or Manager, and the

addition of programs or activities not anticipated or planned during budget preparation.

Modifications will not be used to compensate for poor planning and poor management.

Directors and Managers may prepare modifications to request the transfer of NPD funds between

operational line items including payroll, benefits, operating, and special program expenses.

(2) Capital Budgets. Capital budgets are restricted. Any modification involving the

transfer of funds to or from a capital expense line item must go through the General Fund. This

is done by doing a budget decrease to the General Fund and a budget increase from the General

Fund.

(3) All budget modifications for the Executive Branch are reviewed by the Treasury to

ensure adequate fund availability and provided to the Office of the President for approval. The

President shall present approved modifications to the Nation’s Legislature. Any modification

affecting non-NPD funding must also be approved by the appropriate outside funding source.

Modifications for other branches of the Nation are to follow the requirements of the Nation’s

Legislature as presented in the Appropriations and Budget Process Act.

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(4) Upon approval by the Legislature, the Treasury shall enter approved budget

modifications within one week of receipt.

g. All annual appropriations lapse at year-end, unless the Legislature specifically provides

otherwise.

9. Computerized Accounting System.

a. The computerized accounting system (including, but not limited to, the Nation’s General

Ledger) is a tool to provide timely and pertinent financial information and budgetary

transactions to appropriate budget managers or their designees. The financial information

presented is intended to be up to the minute and provide the user with the necessary information

required to fulfill their daily financial responsibilities. All detailed transactions with respect to

actual budgets (original and revisions) are displayed.

b. The system produces the Nation’s various financial statements that may be viewed on-line

from a terminal or workstation that is linked to the Nation’s administrative server.

c. The Department of Treasury is responsible for authorizing access to the system, and

providing appropriate notification to the Presiding Officers of the Finance Commission and

Vice President of the Legislature. Access shall only be granted if required by the employee’s job

description and if the employee job description requires the employee have responsibility to post,

edit, or write on the system or General Ledger. See paragraph 10, below, for further information.

10. Electronic Data Processing (EDP) and System Controls.

a. The purpose of EDP and accounting systems is to ensure the efficient and accurate use of

available computer resources. The system is integrated and allows for single entry transactions,

pre-posting transaction review, authorization verification, and segregation of duties among staff.

b. System Criteria.

(1) The system design will be consistent with current and/or planned accounting and

functional requirements.

(2) The system will accurately and efficiently interact with existing systems and

subsidiary programs.

(3) Data conversion from existing programs and the verification of 100% conversion is

required.

(4) All documentation regarding set-up, installation, and use will be maintained.

(5) Parallel

implementation.

tests

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existing

systems

are

required

prior

complete

c. Maintenance.

(1) To ensure desired levels of efficiency and effectiveness, the system(s) will be regularly

reviewed for system modifications. All modifications and available upgrades will be thoroughly

researched to determine if they will positively impact system operation.

(2) Any system modification and maintenance will be approved by the Treasurer or

designee to ensure avoidance of conflicts with existing requirements or needs and that the

modification and maintenance are properly prioritized. The Treasurer, or designee, shall notify

the Presiding Officers of the Finance Commission, and Vice President of the Legislature, of any

system modifications immediately.

(3) All modifications and upgrades will be tested in demo mode to ensure the existing

system remains free of erroneous data.

d. Computer Operations.

(1) The Management Information Systems (MIS) and/or Information Technology (I.T.)

Department shall maintain the operations of the systems and provide evaluations on, and

recommendations to, improve the effectiveness of the systems to the Treasurer. Evaluations

will include the scheduling of computer-generated reports, check runs, scheduled backups, and

other computer related activities. MIS will use activity logs and system usage reports to make

recommendations to the Treasurer on system scheduling.

(2) Backups of the EDP and accounting system will be completed each night. A backup

copy will be maintained off-site. Year-end copies shall be maintained for three (3) years.

e. System Access.

(1) All requests for access to the EDP and accounting systems shall be submitted to the

Treasurer (or designee), by the employee’s supervisor, for review and possible approval. The

request will include justification for the access, type of access needed, and account limitations.

Access shall only be granted if required by the employee’s job description and if the employee

job description requires the employee have responsibility to post, edit, or write on the system

of General Ledger. If approved, the Treasurer (or designee) will forward the information to

MIS/I.T. The Treasurer (or designee) shall notify the Presiding Officers of the Finance

Commission, and Vice President of the Legislature, of all persons with access, as well as any

requests for access that are approved. Persons who should not have access, pursuant to this

paragraph, shall be denied such access. The Treasurer (or Designee) shall notify the Presiding

Officers of the Finance Commission, and Vice President of the Legislature, when it removes

persons from the list of those with access to the system and General Ledger.

(2) Upon employment separation, the supervisor will immediately notify MIS to revoke

the employee’s access to the systems. This notification will include the employee’s name, type

of access, and account limitations. MIS will notify the Treasurer when the employee’s access has

been terminated.

Ho-Chunk Nation Finance Ordinance

f. General Ledger

(1) Requests for access to inquire, enter, post, read-only or edit transactions shall be

submitted to the Treasurer by the employees’ supervisor. The request will include justification for

the access, type of access needed and account limitations. Access may be granted if required by

the employee’s job responsibilities, as outlined in their job description. If approved, the Treasurer

will forward the information to MIS and the Presiding Officers of the Finance Commission.

Treasury will maintain system access logs to ensure the safeguarding of the Nation’s assets.

11. Indirect Costs.

a. An indirect cost will be applied to the Nation’s operations to meet required federal

regulations as well as for the general operation of the Nation.

b. The Treasury will annually develop an indirect cost rate based on a cost allocation plan.

Upon Legislative approval, the indirect cost rate shall be forwarded to the U.S. Department

of the Interior for review and negotiation. Upon receipt of an approved indirect cost rate, the

notice of approval will be forwarded to all affected managers and funding agencies. The Treasury

will maintain a signed copy.

c. The indirect cost shall be charged to the applicable budget on at least a monthly basis.

Any indirect cost reimbursement from outside funding will be recorded as an increase in the

General Fund.

12. Standard Financial Reports. The Ho-Chunk Nation Treasurer or Treasury Department may

be requested, from time to time, to produce fiscal analyses or provide fiscal reports. The following

is a non-exclusive list of those commonly utilized in the Ho-Chunk Nation.

a. Contracts and Grants.

(1) Budget vs. Actual Report. Treasury will prepare a monthly Budget vs. Actual Report

for each Contract/Grant Program. The report shall be provided to the applicable department

and/or program director, with a copy provided the Office of the President and to the Presiding

Officers of the Finance Commission and Legislature. The reports will show monthly and yearly

cumulative expenditures for each Contract/Grant Program by line item compared to budgeted

amounts and the resultant variances. Department Executive Directors and Program Managers

shall use this report to monitor and adjust expenditures as required.

(2) Consolidated Program Report. The Treasurer will prepare a monthly Consolidated

Program Report for each Contract/Grant Program and submit to the Presiding Officers of the

Finance Commission and Legislature. This report will show monthly and yearly cumulative

expenditures by line item compared to budgeted amounts and the resultant variances.

b. General Fund Programs.

(1) Budget vs. Actual Report. The Treasury will prepare a monthly Budget vs. Actual

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Report for each department and/or program director, with a copy provided the Office of the

President and to the Presiding Officers of the Finance Commission and Legislature. A report for

each General Fund Program will be prepared. The reports will show monthly and yearly

cumulative revenues and expenditures for each General Fund Program by line item compared to

budgeted amounts and the resultant variances. Department Executive Directors and Program

Managers shall use this report to monitor and adjust expenditures as required.

(2) Cash Flow Report. The Treasury will prepare a monthly Cash Flow Report that shows

the sources and uses of cash and submit it to the Office of the President, the Legislature, and

Presiding Officers of the Finance Commission.

c. Enterprises.

(1) Income Statement. Enterprises shall submit an Income Statement to the Treasurer

no later than the 20th of each month for the previous month. The Treasurer shall provide a copy to

the Presiding Officers of the Finance Commission and Legislature within seven (7) days of receipt.

(2) Cash Flow Report. Enterprises shall submit a Cash Flow Report to the Treasurer

no later than the 15th of each month for the previous month. The Treasurer shall provide a copy to

the Presiding Officers of the Finance Commission and Legislature within seven (7) days of receipt.

13. Accounts Payable/Payroll Payments.

a. Accounts Payable Checks.

(1) Accounts Payable produces system-generated payments at least once per week.

Accounts Payable checks are stale dated six (6) months from date of issue. The Nation will

honor stale accounts payable checks if the recipient returns the original check. A replacement

check will be generated for payment with proper authorization.

(2) Manual checks should only be used when system generated checks will truly be too

late. Manual checks are costly to produce and are less desirable from an accounting/control

perspective. Manual checks require written authorization from the Office of the President.

(3) Single checks valued at less than $5.00 shall not be issued for cost efficiency reasons.

Where an expense is less than $5.00, the employees or person may submit a voucher for

cumulative reimbursement or reconciliation of greater than $5.00.

b. Payroll Checks/Direct Deposit.

(1) Payroll payments (checks and electronic transfers) are system generated and disbursed

weekly for employees. Payroll checks are stale dated ninety (90) days from date of issue. The

Nation will honor stale payroll checks if the recipient returns the original payroll check. A

replacement check will be generated for payment with proper authorization.

(2) Each voluntary employee deduction for other than Ho-Chunk Nation sponsored

employee benefits may be assessed a fee of $1.00 per transaction.

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(3) Payroll checks picked up one calendar day prior to their normal disbursement require

written approval by the area senior administrator and one-day advance notice to the Payroll

Office. These early release payroll checks may be picked up in the Payroll Office at 12: 00

p.m. the calendar day before the normal payday.

(4) Payroll Advances. For emergency situations (health or employment threatening), a

full-time employee upon completion of his or her initial probationary period can request an

advance payment of future wages.

(a) An employee may not receive a payroll advance more than once every six (6)

months.

(b) The employee shall request a payroll advance by submitting a Request for Payroll

Advance Form through his or her supervisor and Executive Director or General Manager to the

Department of Treasury. Written documentation of the need, i.e., copy of a car repair bill, will

be attached to the request form. The Payroll Office requires a minimum of three (3) days to

process a request for payroll advance.

(d) The advance will be paid by check to the vendor. No checks shall be issued

to the employee.

(e) The advance may not exceed the net amount of the employee’s average weekly

wages.

(f) The advance will be repaid by weekly payroll deductions for a period not to exceed

six (6) weeks. In the event of resignation or termination, the unpaid balance is due immediately

and will be withheld for the employee’s final paycheck.

(5) Payroll Deductions and Attachments. Deductions from each employee's gross pay

period earnings are two types, mandatory and voluntary.

(a) Mandatory Deductions. Mandatory deductions are those required by federal or

state law or by order of the Nation’s Trial Court.

Foreign Wage Garnishments (other than Ho-Chunk Nation). Foreign

garnishment of employee wages will only be made upon the order of the

Ho-Chunk Nation Trial Court.

Wage Garnishments by the Ho-Chunk Nation.

Unless an employee obtains an order from the Ho-Chunk Nation Trial

Court halting the wage garnishment, an employee upon whose wages a

notice of garnishment is served is required to negotiate a payment plan

acceptable to the Nation within ten (10) days of the date on which the

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garnishment notice was served.

In the event an agreement is not reported to the Payroll Office in writing

by the Department of Justice Attorney representing the Nation by the end

of the ten (10) day period, the Payroll Office is authorized to begin

involuntary payroll deductions from the employee’s future earned wages in

the amount of at least ten dollars ($10) per week, but not to exceed twentyfive dollars ($25) per week.

Employees are discouraged from inserting their personal financial matters into

their employment relationship with the Nation. When such attachments become

administratively burdensome to the Nation, the affected employee will

reimburse the Nation in an amount commensurate to actual processing costs.

(b) Voluntary Deductions. Voluntary deductions are those requested by employees

in writing and may include such items as the employee's contribution to health care, optional

pension or retirement plans, credit union or savings accounts, pay advancements, and charitable

organizations.

14. Capital Expenditures.

a. Capital expenditures will be recorded directly to the appropriate fixed asset account, rather

than charged against an operating expense in the appropriate fiscal year.

b. The computerized accounting system provides monthly reports on each department’s

major capital budget, expenditures to date, and balance available.

c. Capital expenditures in excess of the budgeted amounts will be permitted only with

the approval of the Legislature.

d. Multiple purchases of minor equipment with an aggregate total of $5,000.00 or less

will not be recorded as a capital expenditure, but as individual operating expenditures.

e. Capital Leases. Capital leases are merely a form of financing and will be recorded as

capital assets rather than an operating expenditure. All capital leases shall be approved by the

Legislature.

15. Banking. The following policies shall apply to all banks, savings and loans, other

depository, investment, or escrow accounts opened by of for the benefit of the Nation or any

portion thereof, to any depository accounts bearing the names “Ho-Chunk Nation” (or similar

references

such

federal

identification

number),

referencing

e nterprises/departments/programs of the Ho-Chunk Nation.

a. Authorization and Access. All bank accounts shall have the written authorization of the

Ho- Chunk Nation Legislature before they are opened. In addition, the Treasury Department

shall receive written notification of the approval prior to implementation to assist with proper

tracking of the Nation’s financial activities. In addition, access to any Ho-Chunk Nation bank and

Ho-Chunk Nation Finance Ordinance

reserve accounts shall require written authorization of the Ho- Chunk Nation Legislature, as

approved by the Legislature and then authorized by the Vice President.

b. Auditing. All accounts bearing the names “Ho-Chunk Nation” or similar designation

shall be controlled and audited by Treasury. The Treasurer (or designee), Presiding Officers of

the Finance Commission, and Vice President of the Legislature (or designee), are authorized to

communicate with the Nation’s auditors, and the Legislature retains the authority to retain any

outside auditors for the Nation by contract, and direct the scope of any such audit(s).

c. Two Signatures Required. Unless otherwise authorized by of the Legislature, all accounts

bearing the name “Ho-Chunk Nation” or any similar designation or specific reference to the

Nation’s enterprises/departments/programs shall require two signatures on checks. Authorized

signatories shall be designated or approved by the Legislature. Such authorized legislative

signatories shall have the right to review, approve, or disapprove any checks, drafts, wire

transfers, or other withdrawals and financial instruments prior to affixing their signature, and

making such payments

d. Financial Institutions. The Treasurer may, through written communication, request from

specific financial institutions any existing account information including title, account number,

authorized signatories, and date opened (or a photocopy of the documents authorizing the

account) for any account bearing the name of Ho-Chunk Nation. If deemed necessary by the

Treasurer or designee, the financial institution may be requested to provide further details

(including copies of checks, deposits, or monthly statements). The Nation will reimburse the

bank for any direct cost of complying with these requests upon receipt of an appropriate invoice.

Any requests that are made by the Treasurer (or designee) pursuant to this section will be logged

by the Treasury Department and the Presiding Officers of the Finance Commission and the Vice

President of the Legislature will be notified immediately. Any information received from financial

institutions pursuant to this section will be for Treasury Department purposes only.

e. Accountability.

(1) All accounts not directly controlled by the Legislature and managed by the Treasury

shall be subject to audit at least annually.

(2) The Nation’s Official(s) responsible for the accounts shall provide the Treasury

and Legislature with a monthly detailed summary of all transactions in the account (including

the related bank account statement) and keep adequate records available upon request by

Treasury or the Vice President of the Legislature to prove the appropriateness of all receipts and

expenditures.

(3) In the event of any misappropriation, unauthorized access, or misuse of funds in

violation of Nation’s policy, the parties involved will be held accountable for full restitution to

the Nation and subject to penalty in accordance with the Appropriations and Budget Process Act

(2 HCC § 4) and/or the Nation’s Code of Ethics Act (2 HCC § 1).

f. Safety Deposit Boxes. The rental of bank safety deposit boxes for or in the name of the

Nation is prohibited.

Ho-Chunk Nation Finance Ordinance

16. Gifts, Assets, Checks, and Drafts.

a. Financial donations and checks/drafts/other financial instruments made out to Ho- Chunk

Nation shall be deposited in an account under the direct control of the Treasury. Violation of

this policy shall subject the parties involved to immediate termination if employed by the

Nation and to all legal remedies available.

b. Petty Cash Funds. This policy (except with regard to misappropriation and misuse of the

Nation’s assets) shall not apply to petty cash funds appropriately authorized by the Legislature.

Petty cash fund usage shall not be in conflict with any other policy adopted by the Nation.

Appropriate documentation shall be forwarded to Treasury prior to replenishment of the petty

cash fund.

17. Bank Signature Authorization.

a. The bank signature authorization policy designates the number of signatures required

on and the persons authorized to sign checks, drafts or other financial instruments on the

Nation’s depository and custodial accounts.

b. Pursuant to Ho-Chunk Nation laws, the Ho-Chunk Nation Legislature shall designate at

least two authorized signers to sign checks, drafts, wire transfers or other withdrawals and

financial instruments for all of the Nation’s various depository, investment, and custodial

accounts, taking into consideration the need for adequate internal controls over the Nation’s

resources. Such internal controls shall permit authorized Legislative signers to review, approve,

or disapprove such payments, withdrawals or instruments prior to affixing their signature, and

prior to making such payment(s). The Treasury shall maintain a list of these authorized

individuals.

18. Long Term Debt. This policy governs the decision making process necessary to assume

long-term debt and the compliance requirements associated with loan covenants.

a. Research. Prior to assuming debt, research shall be conducted to determine need for

debt, cash flow available for repayment, and terms of debt. A three-bid process must be followed

to choose the best available lender for the debt. The bid proposals must include the following:

amount of debt financed, interest rate, fees, collateral, payback period, and any restrictive

covenants. The three bids are then ultimately submitted to the Finance Commission for approval

of the lender. Once the approved lender is chosen, the Department of Justice will work with the

lender to draft an acceptable contract.

b. Approval. The Legislature shall approve all contracts associated with the assumption of

the debt. All long-term debts must be approved by legislative resolution. The Vice President

will sign debt agreements.

c. Interest and Principal Recording. The general ledger must reflect accurately the note

and associated interest.

Ho-Chunk Nation Finance Ordinance

(1) When the money is received for the note payable, an entry is made to the general

ledger to reflect the liability. As interest is paid the amount is recorded as an expense. As

principal is repaid it is reflected in the general ledger as a reduction of the liability.

(2) The Treasury will make monthly calculations of interest and record the accrued

interest to the general ledger based on imputed interest rate and the days since the last interest

payment was made.

d. Compliance. The Department of Treasury, along with any individuals designated by the

Legislature, are responsible for compiling any compliance certificate requirements and

submitting them to the lender as required by the debt certificate. In carrying out such

responsibility, the Department of Treasury shall report to the Legislative Finance Commission,

as requested by the Commission and at any Regular or Special Finance Commission meeting,

regarding the submission of compliance information. The Legislature or Legislative Finance

Commission are authorized to assist the Department of Treasury by designating contracted

professionals, or legislative staff, to review, analyze, and compile information that is necessary

to ensure compliance. The Legislature or Legislative Finance Commission may authorize

contracted professionals or legislative staff to communicate with the lender, if necessary to

assist with ongoing compliance matters. The Treasury Department must submit timely financial

statements to the lender as required, and verify such timely filings to the Legislative Finance

Commission.

e. Records. The Treasury will maintain copies of the debt agreement and all covenants

associated with it as well as the resolution approving the debt. If assets as collateral secure the

debt, Treasury will keep an asset listing of those secured assets. In addition, they are responsible

for maintaining repayment schedules including cash flow associated with principal and interest

repayment. Maintenance of files regarding compliance certificates is required.

19. Independent Contractor Status.

a. When it is determined that the Nation requires the engagement of an individual in an

employer-employee relationship, the hiring and payment shall go through regular employment

and payroll procedures. Such individuals are legally employees of the Nation and not consultants

or independent contractors.

b. Ordinarily, an employer-employee relationship will be deemed to exist if administrative

activities or other personal services will be provided on regular intervals or under substantial

direction and control of the Nation. In cases of doubt, the Treasurer (or designee) shall determine

whether the work relationship is that of employer-employee or independent contractor.

c. When a consultant-client relationship exists (i.e., independent contractor), it shall be

described in a contract or other written document specifying in detail the nature of the services to

be rendered and the amount and method of payment. Also, at the time of the written contract,

the consultant must complete a W-9 form, which should be forwarded to Accounts Payable to

fulfill federal requirements.

d. The Department of the Treasury is responsible for compliance with federal and state

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requirements concerning non-employee compensation. In all cases, it will be necessary that

federal and state tax information be reported. In some cases, income tax withholding may be

necessary.

e. Payments to Ho-Chunk Nation Employees. Employees may retain fees and honoraria

received from speaking engagements in excess of actual expenses of travel to and from

engagements. The Nation does not require reimbursement of an honorarium provided that the

employee has not charged the Nation for any expenses connected with its receipt. See the Code

of Ethics Act (2 HCC § 1) for policies governing elected and appointed officials.

20. Credit Card Policy. Each branch of government is responsible to establish its own Credit

Card Policy. The Legislative and Judiciary Branches have individually billed credit cards. The

Executive Branch, to include enterprises, participates in the federal government’s General

Services Administration’s (GSA) SmartPay Program as provided herein.

a. General Policy and Program Overview. The SmartPay Program is the only credit card

that will be issued and used within the Executive Branch. Ho-Chunk Nation centrally billed credit

cards can be issued to individual employees based on this policy. No personal expenses may be

charged to the Nation’s centrally billed credit cards. All centrally billed credit cards are the

property of the Nation and must be surrendered upon demand from the respective Executive

Director, Department of Treasury, the Office of the President, or as directed by the Legislature.

(1) Authorized Users. All of the Nation’s Departments, Programs, and Enterprises

are eligible to apply for centrally billed Ho-Chunk Nation Credit Cards.

(a) The Nation’s Credit Cards may only be used for three (3) categories.

Subsequent Sections (b through d, below) describe the authorized uses within each of the three

categories. Those categories are: Travel, Fleet, and Purchase.

(b) The Executive Director of each Department is accountable for the use of the credit

cards assigned and the amounts charged.

Office of the President.

(d) The use of these credit cards, in all categories, must be within Legislatively

approved budgets and is governed by the Nation’s Appropriation and Budget Process Act (2 HCC

§ 4).

(2) Centrally Billed Accounts.

(a) Only the Nation’s Legislature may authorize Centrally Billed Accounts.

(b) All charges on Centrally Billed Accounts are the responsibility of the individual

employee.

Ho-Chunk Nation Finance Ordinance

President.

Presidential Staff.

Executive Directors.

4 Enterprise and Program Staff, Division Managers, or Directors when

approved by the Executive Director and the President.

(3) Restrictions. The use of all non-GSA SmartPay credit cards and charge accounts

are strictly prohibited, except where expressly provided for in this credit card policy.

(a) The Department of Treasury will cancel or close any and all individually billed

credit card accounts upon enactment of this Manual.

(b) Each card issued will be assigned a charge limit to a pre-authorized or

unencumbered amount according to the Legislatively authorized budget line item(s).

the unauthorized user to immediate restitution/reimbursement to the Nation and other

disciplinary action, up to and including termination (see paragraph g, below).

(d) No personal charges are allowed. Charges personal in nature will be sufficient

cause for termination and include restitution/reimbursement to the Nation.

(e) The purchase of the following items with a GSA SmartPay Program Credit

Card is strictly prohibited:

1 Tobacco products.

2 Alcohol beverages.

3 Firearms or weapons.

4 Products or services specifically listed in paragraph 21p, NonReimbursable Expenses and any other items later identified. Exception: The

Nation’s Retail and Casino/Hotel operations can purchase tobacco

products

and

alcoholic beverages for resale, and for purchases in

circumstances as permitted by IRS Publication- 463, as it relates to Managers

of Casino/Hotel Operations, and Marketing Operation Managers.

b. Travel Cards.

(1) Travel Cards can be only be used for common carrier transportation, car rental,

and hotel and lodging facilities.

(2) City Pairs Program/Airline Travel.

The General Services Administration

(GSA) annually awards contracts for air transportation for Federal employees on official

Ho-Chunk Nation Finance Ordinance

government travel under the City Pairs Program. The Nation must comply with City

Pairs Program restrictions.

(3) Other Common Carrier Transportation.

(a) Other forms of transportation, that is, train or bus travel, can be booked by the

individual Departments or Programs for the employee traveler only.

(b) Use of non-airline travel must be justified by the employee and be either lower in

cost or more efficient.

(4) Car Rentals.

(a) Car rentals must be pre-approved and billed to the Travel Card.

(b) If an employee uses a personal charge/credit card, the employee may request

reimbursement if the rental was pre-approved in accordance with paragraph 21 and a budget

appropriation for car rental has been approved.

(5) Lodging.

(a) Hotel rooms are to be reserved for authorized business use only. No extra days

will be paid/reimbursed.

(b) All rooms will be booked for a single rate only. The Nation will not pay the

lodging costs of another unauthorized person traveling with the employee. Exception: The

single rate will be waived if two (2) authorized employee travelers are on pre-approved travel and

are willing to share a room.

(6) Meals.

(a) The Travel Card may not be used to charge meals if the employee has requested

and obtained a per diem advance from Treasury.

(b) Meals charged will only be reimbursed to the amount stated in the per diem

rates as monitored by Treasury.

paid in excess of established per diem rates.

(d) Purchase of alcoholic beverages is prohibited.

c. Fleet Cards.

(1) Restrictions. Fleet Cards may only be used for Nation owned fleet vehicles. Personal

use is prohibited.

Ho-Chunk Nation Finance Ordinance

(2) Uses. Fleet Cards can be used for vehicle, marine, and/or aviation fuel, service,

parts, and repairs associated with Nation use and business operation.

(a) Fuel. Fleet Cards can be used to fuel the Nation’s fleet vehicles only. Whenever

possible, vehicles are to be fueled at the Nation’s facilities.

(b) Service/Repairs. Upon the approval of the Fleet Manager, or designee, the Fleet

Card can be used for emergency repairs and towing of tribal vehicles only. Whenever possible,

vehicles are to be repaired at the Nation’s vehicle repairs facility.

d. Purchase Cards.

(1) Authorized Purchases. Purchase Cards may be used for products, services not available

through the Nation’s Distribution Center catalog and bulk purchase program as specified in

paragraph 25 and in the Nation’s Materials Management Policies and Procedures Manual.

(2) Approvals. Purchase Cards are to be issued to pre-authorized employees that are

responsible for purchasing products and services for Nation use and business operations.

(3) Restricted Purchases. In addition to the Nation’s restrictions, the GSA SmartPay

Program prohibits the use of Purchase Cards to be used for transactions covered by the travel and

fleet card, including:

(a) Travel or travel-related purposes.

(b) Fuel, oil, services, maintenance and repairs for those users of IFMS and the GSA

Fleet Management Program.

(d) Long-term rental or lease of land or buildings.

(4) Restrictions on Use.

(a) Purchase Card usage is strictly limited to products used by and for the Nation’s

operations.

(b) Purchase requests for commercial products must first be submitted to the Nation’s

Distribution Center before routine purchases of commercial products is permitted with the

Purchase Cards.

or the Nation’s purchasing policies as detailed in the Materials Management Policies and

Procedures Manual.

Ho-Chunk Nation Finance Ordinance

(d) All returns for merchandise purchased with the Purchase Card must be reflected

as a credit to the account. Return for cash or store credit is strictly prohibited.

(e) Purchase Cards cannot be used as a substitute for improper planning or to avoid

the Nation’s standard purchasing procedures.

e. Security/Control Measures.

(1) Reconciliation Of Credit Card Purchases.

(a) All Ho-Chunk Nation Credit Card purchases will be reconciled monthly by the

appropriate Department.

(b) The statements for each category of purchases must be submitted by the user to

their Department within five (5) days of receipt or return from travel.

(2) List Of Approved Users. Each Department Executive Director will submit a list of

approved/authorized credit card users to Treasury.

(3) Budget/Purchase Amount Limitations. Credit card purchases shall not exceed the

budgeted amount as approved by the Legislature.

f. Remedies.

(1) Department of Treasury Review. Any violations of this Manual will result in the

Department of Treasury suspending or terminating charge privileges for individual employees

and/or the entire Department or Division.

(2) Department Review.

(a) If, after reviewing the Department of Treasury’s determination and responsive

action, the Executive Director of the Department finds Treasury’s remedy inadequate or

insufficient, then the Executive Director may initiate its own actions against the individual and/or

Department or Division.

(b) The Department Director, or in the case of the Director, the Department of Justice,

may recommend additional monetary penalties against persons violating any provision of this

Manual pursuant to the Appropriations and Budget Process Act.

including, but not limited to, immediate termination.

(d) The Department of Justice will initiate legal proceedings. The Attorney General

or designee shall not exercise prosecutorial discretion (e.g., shall prosecute).

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(3) Restitution/Reimbursement.

(a) If the employee fails to repay the amounts owed and is a Tribal member receiving

Per Capita payments, then the Nation will initiate an action with the Ho-Chunk Nation Trial

Court for a Claim Against Per Capita pursuant to the Claims Against Per Capita Ordinance.

(b) If the employee fails to repay the amounts owed and is presently an employee

of the Nation, then the Nation will initiate an action to recover through an Involuntary Wage

Garnishment.

owed to the Nation shall be pursued in a court of competent jurisdiction.

g. Penalties.

(1) If the Nation finds any person in violation of any provision of this policy, that person

shall be fined no less than five hundred dollars ($500.00) in addition to restitution and

reimbursement.

(2) Notwithstanding any other provision of this Manual, the Ho-Chunk Nation Trial

Court is hereby granted authority to order relief against any person who violated any provision

of this Manual.

(3) A conviction of a violation of this policy shall be deemed a criminal offense

punishable by up to one hundred and twenty (120) days in jail for any person who fails to comply

with any order issued pursuant to this Manual.

h. Enforcement. The Department of Justice shall promptly prosecute all violations of this

policy whenever:

(1) On the basis of information available, including receipt of information from any

person, where the Attorney General has reason to believe that any person is in violation of

any provision of this Manual; or

(2) The Director of any Department/Division, including but not limited to, the

Department of Treasury, Executive Departments, or Legislature may request prosecution of an

individual after the Department/Division has provided the individual with notice and an

opportunity to be heard and whose finding results in a reasonable belief a violation of this Manual

has occurred. In this case, the Attorney General or his/her designee shall not exercise

prosecutorial discretion.

21. Employee Expense Reimbursement. Employees will be reimbursed for reasonable and

appropriately documented expenses incurred on authorized business. All expenses submitted

for reimbursement must be accompanied with a receipt. All expenses incurred and any advances

received by an employee are the personal liability of the employee until he or she has complied

Ho-Chunk Nation Finance Ordinance

with these policies.

a. Travel and Entertainment Expenses. General travel expenses are reimbursable only

when the appropriate supervisor authorizes the specific trip in advance.

(1) Vacation or other leave taken in conjunction with reimbursable travel must be requested

and approved prior to departure.

(2) The Nation does not reimburse personal expenses while on official business, nor fares

for family members, or others, accompanying the traveler.

b. Transportation Expenses. Employees are expected to travel by the most direct route

using the most economical and reasonable mode of travel available. If an employee travels on

official business by an indirect route, reimbursement shall be based on charges as would have

been incurred by traveling the most direct route. Additional time required for such indirect travel

shall be charged to vacation or leave without pay in accordance with policies regarding such

absence.

c. Commercial Carrier Fares.

(1) An employee may be reimbursed for necessary costs over and above those assumed

by the airline because of overbooking and travel delays, provided these expenses are reasonable

and supported by receipts.

(2) The Nation will not reimburse additional expenses incurred due to change of schedules

to meet personal needs or desires.

(3) Any unused portions of tickets must be returned to Treasury for appropriate credit.

Employees are not permitted to cash unused tickets, and, except in cases of emergency or changes

resulting in no additional cost to the Nation, employees may not alter the ticket purchased by the

Nation.

d. Auto Rental Fees. Car rental service may be utilized only when other ground

transportation is not practicable or the cost of public transportation (or taxicabs) is greater than

auto rental charges.

(1) The least costly available vehicle (economy or compact car) and rental arrangement

(government rate rental) are to be used, taking into consideration the number of passengers,

luggage or equipment, etc. Travelers should always request the government rate. When a more

costly rental is used, reimbursement may be limited to the amount of the less expensive rental.

(2) Extra Insurance. The Nation will not reimburse or pay for the Collision Damage

Waiver commonly offered by rental companies, except for rentals in foreign countries. If

Personal Accident Insurance is elected on rentals, it is at the traveler’s personal expense.

e. Personal Automobile Mileage Allowance.

Ho-Chunk Nation Finance Ordinance

(1) Use of a privately owned vehicle is authorized when fleet vehicles are not available

or impracticable in the circumstances.

(2) Except when authorized for the reasons stated above, total private automobile mileage

expense is limited to the lesser of coach air transportation costs for the same destination or

actual business mileage driven multiplied by the mileage reimbursement rate.

(3) Reimbursement will be based on the Federal reimbursement schedule. Changes to the

schedule will be automatically implemented by the Nation either August 1st or January 1st,

whichever date comes first, and after the new Federal mileage rate goes into effect.

(4) No employee is authorized to use a privately owned vehicle on the Nation’s business

unless such vehicle is covered by the employee’s personal insurance meeting minimum

Wisconsin State requirements. The Nation does not provide property damage or liability

insurance coverage and accepts no responsibility for accidents and injuries for employee travel in

privately owned vehicles.

f. Parking And Toll Charges. Necessary parking and toll charges incurred on Nation

business are reimbursable in addition to mileage allowances and other transportation expenses

when receipts are provided.

g. Meals While in Travel Status. The Nation will reimburse meals in travel status up to the

allowable per diem rate.

h. Lodging. Employees will be reimbursed reasonable and appropriate hotel expenses.

Reimbursement will be based on the paid receipt received by the traveler.

i. Passport And Visa Charges. Passport and visa charges are payable by the Nation only

when required for Nation-related international travel.

j. Travel Insurance. The Nation does not reimburse premiums for personal trip insurance.

k. Telephone.

(1) When business calls from non-Nation telephones are necessary the employee must

submit an Employee Expense Report for reimbursement.

(2) The use of aircraft telephones while in transit is not permitted except in cases of

extreme emergency.

l. Conference and Seminar Registration Fees. Registration fees for conferences and

seminars should be paid by normal check requisition procedures. Such fees should be paid in

advance to obtain available discounts and to permit processing through the standard accounts

payable process.

Ho-Chunk Nation Finance Ordinance

m. Professional Association Membership Dues And Subscriptions. The Ho-Chunk Nation

will pay for individual memberships to professional organizations only when the Nation requires

such membership.

n. Moving Expenses. Reimbursement of moving expenses is not permitted. (Except for

those professional nonexempt employees hired by the Nation and approved by the Legislature.)

o. Flower Expenses for Employees. In the case of death or serious illness of an employee,

donor, or member of their family, responsibility and coordination of sending flowers should be

handled through the President’s Office. The President’s Office, Judiciary, or the Legislature may

respond on behalf of the Nation.

p. Non-Reimbursable Expenses. Except as specifically provided otherwise herein, nonreimbursable expenses include, but are not limited to, the following:

Barber and hairdresser expenses.

Articles of clothing.

Personal telephone calls (see paragraph 21k).

Personal entertainment (including TV movies).

Magazines and other reading material (except authorized subscriptions to professional

journals).

Child care.

Travel insurance.

Lost or stolen money or personal items.

Repairs, maintenance, or towing of personal vehicles.

Traffic fines or penalties.

Alcoholic beverages of any type.

Flowers or other gifts for employees (see paragraph 21o).

Formal attire rental.

Relocation moving expense.

Any expense lacking appropriate documentation or authorization (i.e. an expense without

a receipt).

q. Travel Advances.

(1) Advances may be authorized when:

(a) The reimbursable expenses are expected to exceed one hundred dollars

($100.00). The Nation’s Traditional Court and General Council Agency are exempt from this

restriction.

(b) The advance is approved by the appropriate supervisor.

(2) Treasury handles requests for advances. Petty cash may not be used to obtain travel

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advances. Any unspent or unsubstantiated amount must be returned no more than ten (10)

working days after the expense was incurred. Failure to return any unspent or unsubstantiated

amount within the time period will be deducted from the individual’s paycheck. Habitual

delays in proper clearance of advances will lead to suspension of this privilege.

(3) The employee is responsible to reconcile advances within ten (10) working days of

their return.

r. Finance Review and Follow-Up. The Department of Treasury is charged with the

responsibility for the reporting and reconciliation of employee expense transactions. The

employee and the signing budget manager are accountable for integrity of expense reporting.

22. Charitable Contributions.

a. The Legislature may authorize contributions for charitable events that are paid for from

the General Fund or another designated account. See the Charitable Request Act (4 HCC § 8).

b. Unless specifically written and approved otherwise by the Legislature, all charitable

contributions shall be reconciled in a timely manner upon completion of the event.

Reconciliation is an accounting of all funds received and is accomplished by completion of

a Charitable Event Reconciliation Form.

(1) The Form shall be submitted within thirty (30) calendar days of the completion of

the event.

(2) The Form shall be completed and signed by the individual responsible for the

charitable contribution.

(3) The Form requires all original receipts that detail spending from the total charitable

contribution be submitted to Treasury along with a copy of the deposit of excess fund deposit

receipt (if applicable). The sum of these items shall be equal to the total dollar amount of the

charitable contribution.

(4) The individual responsible for the charitable contribution shall reimburse any shortage

to the Nation.

23. Asset Management.

a. Scope.

(1) The fixed asset inventory systems of the Nation have changed in scope from inventory

tagging to a more comprehensive function of Asset Management. The Nation is in the unique

position of being both a government and a business. This combination affects financial and

asset accountability. It should not affect standard asset management practices.

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(2) The following nine (9) functional areas are essential to the effective management

and utilization of the Nation’s assets and to be in compliance with all requirements.

(a) Property Management. The process of maintaining an adequate control system

for the Nation’s assets; reporting of lost, damaged or destroyed equipment; and the process of

internal self-audit.

(b) Identification. The process of properly identifying the Nation’s assets.

Nation’s assets.

(d) Movement. The process of tracking the movement of the Nation’s assets from one

entity to another.

(e) Storage. The process of safely storing all types of the Nation’s assets.

(f) Physical Inventories.

The process of physically locating and counting assets

and comparing this information to the records of the assets.

(g) Reports. The preparation and submission of reports reflecting the status of the

Nation’s assets.

(h) Maintenance. The process of providing the amount of care necessary to obtain

high quality maximum use of the Nation’s assets.

(i) Disposition.

The process of disclosing excess, recommending disposal

procedures, and effecting disposal of the Nation’s assets.

b. Standards. The Department of Treasury shall establish such standards, policies, and

procedures that:

(1) Facilitate the disposition, transfer, and assignment of the Nation’s assets, including,

but not necessarily limited to, expendable supplies, equipment, vehicles, services, real property,

as well as some of the items and inventories targeted for resale.

(2) Provide protection against loss due to improper handling, assignment, or theft.

(3) Assign direct accountability and responsibility to Tribal Departments, Divisions,

Programs, and Enterprises.

c. Responsibility and Accountability.

(1) Each of the Nations Enterprises, Departments, and Programs are directly

responsible and accountable for the control, use, maintenance, and security of the movable and

fixed assets in their possession. In accordance with this responsibility, each tribal entity is to have

Ho-Chunk Nation Finance Ordinance

staff appointed to be responsible for the fixed assets assigned to the entity, to conduct yearly

physical inventories, and to provide the main line of communication between the entity and

Treasury. These individuals, and others who are directly involved in purchasing and asset

management, shall be familiar with the Nation’s policies and procedures as contained in this

Manual and the Materials Management Policies and Procedures Manual.

(2) Responsibilities of each tribal entity and their appointed staff include:

(a) Enforcing compliance within the tribal entity with the Nation’s policies and

procedures as contained in this Manual and the Materials Management Policies and Procedures

Manual.

(b) Assisting Treasury by tagging all new fixed assets whose total purchase cost

exceeds $1,000 and those assets with a high-risk classification and forwarding the required

information to Treasury for entry into the Fixed Asset Database.

and following the procedures within this Manual regarding the movement (transfer) and disposal

of assets.

(d) Assigning or scheduling responsible department personnel to assist Treasury staff

with physical inventory audits.

(3) Each employee is responsible for using the Nation’s assets only for the Nation’s

operations and to exercise reasonable care for their safekeeping. The misuse of Nation assets

subjects an employee to discipline in accordance with the Nation’s employment law. The term

“reasonable care” means that, at a minimum, steps are taken to:

(a) Maintain the assets in an acceptable manner.

(b) Ensure the security of the assets.

(d) Ensure that the person responsible for the assets is known and is an employee

of the Nation.

24. Enterprise/Business Acquisition and Closing.

a. Corporation Formation and Dissolution. The Nation may form a business in accordance

with a variety of structures including incorporation (see Business Corporation Ordinance) and

LLC (see Limited Liability Company Act). Such legal structures shall include specific language

in the charter/articles of incorporation as to what happens should the Nation decide to end such

operations. This shall include descriptive language as to the return of the Nation’s assets. In any

event, the assets shall be accounted for and returned to the Nation within a reasonable time

period. Such charter/article of incorporation language shall also require the business to provide

Ho-Chunk Nation Finance Ordinance

audited financial statements performed by a licensed independent certified public accountant to

the Nation on an annual basis in addition to any management letter provided to the business

based upon the results of an audit.

b. Acquisition.

(1) At the initial start-up or acquisition of an enterprise, financial considerations shall be

addressed to ensure the accurate financial reporting of the enterprise and its operations.

(2) Proper cash controls shall be implemented and maintained by enterprise/business

management. Treasury shall prepare the necessary initial cash fill to establish beginning cash on

hand. Additionally, Treasury shall set up a unique depository account in which all enterprise

deposits shall be placed. Treasury shall coordinate with enterprise management to assure

necessary start-up bank deposit supplies are ordered and received at or prior to start-up of

operations.

(3) At least a week prior to the start-up of operations, enterprise/business management

shall meet with appropriate Treasury staff to communicate needed accounts. Additionally,

enterprise management shall communicate and coordinate with Treasury staff to ensure timely

recording of day-to-day operation financial activities.

c. Closings. Upon the Legislature’s decision to close an enterprise/business, the

Department of Planning shall use the existing Closure Checklist and coordinate such closure

with other Departments. The Department of Treasury shall be responsible for the following:

(1) When the Nation closes an enterprise/business, all financial issues shall be reported

to Treasury staff. Treasury staff shall promptly review and process the forwarded information.

(2) During the final day of operations it is extremely important to maintain strong cash

controls. All of the remaining cash within the facility shall be included within the final day’s

bank deposit. Treasury staff shall close the related general ledger cash-on- hand account with

any difference recorded as a cash short/over.

(3) Within 48 hours of the last day of operations a complete physical inventory shall be

conducted with the results properly documented and forwarded to Treasury for both operating

inventory as well as fixed assets (building, land, and equipment).

(4) Based upon the results of the physical inventory, Treasury shall make the

appropriate general ledger entries. Any approved return, disposal or transfer of remaining

operating/fixed asset inventories shall be documented and submitted to Treasury to maintain

accurate records.

(5) In the weeks after closing the enterprise, short-term assets and liabilities shall be

accounted for and processed. Attempts to collect all receivables shall be made and all liabilities

shall be liquidated.

Ho-Chunk Nation Finance Ordinance

(6) At close of the fiscal year, all balance sheet accounts related to the enterprise shall be

closed to the General Fund.

25. Purchasing. All purchases for goods and services must follow the Nation’s Materials

Management Policies and Procedures Manual and shall be properly documented and authorized.

26. Independent Annual Audit. The Independent Annual Audit is an annual report based

upon Generally Accepted Auditing Standards as promulgated by the American Institute of

Certified Public Accountants in which financial results of operations and activities based on

the Nation’s financial reports produced by Treasury.

a. An independent annual audit shall be conducted to be in compliance with federal and

state requirements.

b. The Treasurer (or designee) at the direction of the Nation’s Legislature shall prepare

a Request for Proposal. The Request shall be communicated to at least three independent

certified public accounting firms that meet all applicable federal, state and Nation requirements.

Upon receipt of the proposals, the Treasurer shall forward the proposals to the Finance

Commission of the Nation’s Legislature. The Nation’s Legislature shall select the Independent

Certified Public Accounting Firm.

c. The Independent Certified Public Accounting Firm shall directly report the final audit

results to the Nation’s Legislature by the last day of the first month of the Calendar Year, at either

a Legislative Finance Commission meeting or Regular/Special Legislative meeting.

d. In order to effectively monitor and resolve audit findings, appropriate officials or directors

shall provide written communication to the Nation’s Legislature within sixty (60) days from

date of notification of audit findings. Any such audit findings shall be provided to the

Legislature, prior to the delivery of any response by appropriate officials or directors of the Nation

(commonly referred to as Management Discussion & Analysis). The written communication shall

state whether (i) the finding has been corrected, the date of correction, and a description of

how it was corrected; or (ii) the finding has not been corrected, the reasons for delay in

correction, and an estimated date of correction.

e. The Treasurer (or designee) shall meet with the audit firm to confirm the audit schedule

and task lists, to produce timely annual audit reports before the end of the Fiscal Year. The

schedule and task list shall contain a general description of requests and identify responsible

persons/parties. Once confirmed, the audit schedule and task list(s) shall be provided to the

Legislative Finance Commission. Monthly updates shall be presented to the Legislature during

a regularly scheduled Finance Commission meeting and they shall address the ability to meet

the audit schedule, task list, deadline, and areas in need of improvement.

f. Penalties. Penalties shall be imposed by operation of law in the event there are events

that contribute to the disruption of the approved audit schedule.

(1) All Executive Directors, Enterprise General Managers, Branch Directors and their

Ho-Chunk Nation Finance Ordinance

subordinate supervisor having responsibility for assisting and contributing to the execution of the

annual audit shall be subject to the following penalties for violations of this Act:

a. For a 1 month delay of the approved audit schedule, the responsible

employee(s) shall be subject to appropriate discipline or corrective measures under the

Employment Relations Act.

b. Within fifteen (15) days after a one-month delay, a corrective action plan report

will be presented to the Legislature to address the audit delay.

27. Stipend Policy.

a. The daily stipend for members of the boards, committees and commissions of the HoChunk Nation will be commensurate with the scope and responsibilities of the services provided

the Nation. Members shall also be provided travel reimbursement, as applicable. When required

to attend District Meetings to report on the activities on their board, committee, or

commission, members shall also be eligible for travel reimbursement.

b. Rate.

(1) The stipend rate for a regular monthly or quarterly one-day meeting shall be $200,

plus mileage.

(2) The daily stipend rate for a special meeting (a meeting other than regular m onthly

or quarterly meeting) or for additional days to a one-day regular meeting shall be $50, plus mileage.

(3) Election Board members shall receive a $250 stipend, plus mileage, for Election Days.

(4) Trust and Investment Commission members shall receive a $300 stipend, plus mileage,

for a regular monthly or quarterly one-day meetings, due to their qualifications and role as

fiduciaries for the Nation.

c. An employee of the Nation serving on a board, committee, commission, or commission

during normal work hours may choose to receive a stipend or their regular compensation. If

receiving a stipend, the employee must take annual leave or leave without pay.

d. The following criteria must be met prior to the payment of a stipend:

(1) Stipends shall only be paid to the primary board, committee, commission, or

commission member. Alternate members may only receive a stipend if attending in a member’s

absence.

(a) Once the Election Board officially calls for an election, either General or Special,

through the date of the swearing-in of an elected official(s), both the delegate, as a primary

member, and the alternate shall be allowed to receive a stipend in accordance with the other

provisions of Section 27. Stipend payments to delegates shall be allowed to Election Board

alternates and delegates as they carry out their constitutionally mandated duty to call for and

hold elections. Both the delegate and alternates shall be equally informed about the election

Ho-Chunk Nation Finance Ordinance

process to aide in the operation and execution of the election.

(2) Stipends shall only be paid for meetings where notice of the meeting has been made in

accordance with the Nation's Open Meetings Act.

(3) Stipends shall only be paid for duly called meetings under the Nation’s Open Meetings

Act at which quorum has been achieved. If the board, committee, or commission fails to

achieve quorum within one (1) hour of the schedule start time, the payment of stipends shall be

prohibited; however, mileage may be paid, as applicable.

(4) Minutes of the meeting must be posted in accordance with the Nation's Open Meetings

Act. A detailed written report by the board, committee, or commission member must be furnished

to their respective District Legislator for dissemination at the next scheduled monthly meeting.

e. Payment Vouchers. Payment vouchers for compensation and personal expenses shall be

submitted to and approved by the board, committee, or commission budgeting authority (i.e.,

respective Executive Director or the Office of the President). A copy of the draft meeting

minutes and sign-in roster shall be attached to each voucher.

f. Traditional Court and Clan Mothers. This stipend policy does not apply to the

Traditional Court or Clan Mothers. Stipends for the Traditional Court shall be established in each

annual budget for the Judiciary Branch. Stipends for the Clan Mothers shall be established in

each annual budget for the Executive Branch.

_____________________________________________________________________________________________

Legislative History:

11/11/92

11/16/99

4/15/03

10/22/03

5/18/05

02/9/10

12/21/10

01/04/11

Wisconsin Winnebago Business Committee adopts Finance Manual by Tribal

Resolution 11/11/92D.

The Legislature adopts the Ho-Chunk Nation Credit Card Usage Policy for Elected

and Appointed Officials and Employees by Legislative Resolution 11/16/99A.

The Legislature increases the minimum of a capital expenditure from $500.00 to

$3,000.00 by Legislative Resolution 11/16/99B.

Enacted as 5 HCC § 5 by Legislative Resolution 4/15/03A.

Amended and restated by Legislative Resolution 10/2/03A which replaced Section

27, Stipend Policy.

Amended and restated by Legislative Resolution 5/18/05C inserting paragraph 27c.

Using the Quick Passage procedures of the Legislative Organization Act (2

HCC § 11), Legislature increases the minimum of a capital expenditure from

$3,000.00 to $5,000.00 and addresses concerns regarding appropriate notice

being provided to the Nation’s employees when the Nation seeks to garnishes the

employees’ wages for debts owed to the Nation by Legislative Resolution 02-910.

The Legislature adopts Resolution 12-21-10 B to amend the Finance Manual to

modify the stipend policy, amending § 27(d)(1) by adding subsection (A).

The Legislature adopts Resolution 1-4-11 C to amend the Finance Manual to

update the Nation’s depreciation schedule, amending § 7f(1), changing 20 years to

Ho-Chunk Nation Finance Ordinance

02/08/11

04/19/11

04/17/12

04/08/13

08/06/13

05/23/17

01/12/18

07/07/20

09/08/20

01/05/21

01/09/21

01/19/21

08/24/21

09/07/21

01/26/22

08/09/22

02/14/23

20-40 years.

The Legislature adopts Resolution 02/08/11 D that rescinds Resolution 1-4- 11 C

(Previously amending the Ho-Chunk Nation Finance Manual and Depreciation

Schedule).revising effective date from January 31, 2011 to July 1, 2011 to be

consistent with the Nation’s fiscal year accounting process.

The Legislature adopts Resolution 02-08-11 E that a Quick Passage amendment

to the Finance Manual amends § 7f(1) with effective date of July 1, 2011.

The Legislature adopts Resolution 04-19-11 G to amend the Finance Manual to

define capital projects with effective date of April 19, 2011.

Legislature makes a motion to place the Finance manual and the proposed

amendments from the General Council Agency for a forty-five day comment

period.

The Legislature adopts Resolution 04-08-13D as a Quick Passage amendment to

the Finance Manual, adopting the General Council Agency’s proposed amendment

and adopting a separate proposed amendment increasing stipend in § 27b(1) to

$125.00.

The Legislature adopts Resolution 08-06-13B as a Restatement of Resolution 0408-13D to clarify the intent as to the effective date of the amendments. Effective

date of the General Council Agency proposed amendment is April 8, 2013, while

the effective date of the stipend increase is July 1, 2013.

The Legislature adopts Resolution 05-23-17O that prohibits certain purchases

with the GSA SmartPay Program Credit Card.

The Legislature adopts Resolution 01-12-18C regarding Clan Mothers stipend

payment.

The Legislature adopts Resolution 07-07-20I regarding fiscal analyses or reports.

The Legislature adopts Resolution 09-08-20J to ensure transparency, accountability

& financial controls for the benefit of the Nation’s government & tribal

membership.

The Legislature adopts Resolution 01-05-21D as a Quick Passage amendments to

the Finance Manual, amending Sections 9, 10, 15, 18 and 26.

The President issued a veto of Resolution 01-05-21D via e-mail to Vice President.

The Legislature overturns the Presidential Veto by two-thirds vote and restored the

amendments to the Finance Manual per Resolution 01-05-21D.

The Legislature adopts Resolution 08.24.21A as a Quick Passage amendment to

the title and amending Sections 15 and 17.

Legislative Overturn of Presidential Veto 08.05.2021 via Resolution 09-07-21I.

The Legislature adopts Resolution 09-07-021K Placing the Finance Manual Out for

Forty-Five Day Public Comment.

The Legislature adopts Resolution 01-26-22G as a Quick Passage amendments

from Finance Committee to Commission in order not to disrupt the upcoming

schedule of budget meetings that must occur.

The Legislature adopts Resolution 08-09-22H Placing the Finance Ordinance

Out for Forty-Five Day Public Comment.

The Legislature adopts Resolution 02-14-23B as a Quick Passage amendment

to Section 27, Election Board stipend on Election Day.

Ho-Chunk Nation Finance Ordinance

08/08/23

11/21/23

03/20/24

06/04/24

The Legislature adopts Resolution 08-08-23B Placing the Finance Ordinance Out

for Forty-five Day Public Comment.

The Legislature adopts Resolution 11-21-23J Adoption of Amendments to the

Finance Ordinance.

The Legislature adopts Resolution 03-20-24F Placing the Finance Ordinance Out

for Forty-five Day Public Comment.

The Legislature adopts Resolution 06-04-24F Adoption of Amendments to the

Finance Ordinance, Section 27.

Ho-Chunk Nation Finance Ordinance

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.